Legal Opinion
Simmons Mfg. Co. v. Routzahn
Court of Appeals for the Sixth Circuit
Decided January 16, 1933No. 6011PublishedCited by 13 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Appellant, a taxpayer, sued at law for the recovery of income, and profit taxes, and, from judgment in favor of the collector, appeals.
The question presented arises from the following facts: Additional income and profit taxes for 1918 were assessed against the taxpayer on March 19, 1924, within the statutory time therefor. A elaim for abatement was filed, and on November 19, 1924, rejected. On February 16, 19*25, the collector issued a warrant of distraint, but on the taxpayer’s promise to furnish a bond refrained from serving it, whereupon the taxpayer, in April, 1925,…
2Cases cited13 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Shanley v. BowersCourt of Appeals for the Second Circuit · 1936
- In Re Autumn Press, Inc.United States Bankruptcy Court, D. Massachusetts · 1982
- United States v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1940
- United States v. Wyoming Central Ass'nCourt of Appeals for the Tenth Circuit · 1934
- Lyon, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
8 more not listed; retrieve them via the Exa API.